Vinair Systems & Services ., In re
Date: May 10, 2022
Subject Matter
Application stands rejected for not producing key elements to discern the nature of the contract
Summary
The crux of the issue boils down to whether the contract for installation HVAC clean room system is divisible into one for supply of material and other for service or not. Further whether it is a composite supply or a mixed supply . And in case it is…
1. M/s. Vinair Systems & Services, 318-b, Manjeera Majestic Commercial, JNTU Hitech City Road, KPHB Colony Hyderabad, Medchal Malkajgiri, Telangana, 500072 (36AIIPK6710F1ZE) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the…